A state educational institution that provides or sponsors a post-employment benefit (as defined in IC 5-10-16-5 ) shall submit to the office of management and budget not later than November 1 each year an OPEB (as defined in IC 5-10-16-4 ) report for the state educational institution. Each state educational institution shall provide information required under GASB Statements 43 and 45 and any other information requested by the OMB or the budget committee.

As added by P.L.138-2012, SEC.5.